Chris_Leuven: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Chris_Leuven
Largest movements
- Receivables within one year +€54,041
up €54,041 (+153%), from €35,220 to €89,262
of which Other amounts receivable: +€49,933
- Current investments +€50,000
new in 2024: €50,000
- Tangible fixed assets +€24,653
up €24,653 (+415%), from €5,941 to €30,594
of which Land and buildings: +€22,088
- Cash +€20,100
up €20,100 (+16.2%), from €123,823 to €143,922
mainly Net result for the year (+€120,504) and Tax, wage and social debts (+€30,371)
- Reserves +€120,504
up €120,504 (+97.3%), from €123,788 to €244,293
- Tax, wage and social debts +€30,371
up €30,371 (+85.7%), from €35,422 to €65,793
- Gross operating margin +€20,359
up €20,359 (+14.5%), from €140,473 to €160,832
- Taxes +€7,663
up €7,663 (+26.0%), from €29,500 to €37,163
- Financial income +€2,902
new in 2024: €2,902
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €165,956 | €314,796 | +€148,840 | +89.7% |
| Fixed assets | 21/28 | €5,941 | €30,594 | +€24,653 | +415% |
| Tangible fixed assets | 22/27 | €5,941 | €30,594 | +€24,653 | +415% |
| Land and buildings | 22 | €3,460 | €25,548 | +€22,088 | +638% |
| Plant, machinery and equipment | 23 | €1,991 | €2,171 | +€180 | +9.0% |
| Furniture and vehicles | 24 | €490 | - | -€490 | |
| Other tangible fixed assets | 26 | - | €2,875 | +€2,875 | |
| Current assets | 29/58 | €160,015 | €284,203 | +€124,187 | +77.6% |
| Amounts receivable within one year | 40/41 | €35,220 | €89,262 | +€54,041 | +153% |
| Trade receivables | 40 | €35,220 | €39,329 | +€4,108 | +11.7% |
| Other amounts receivable | 41 | - | €49,933 | +€49,933 | |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €123,823 | €143,922 | +€20,100 | +16.2% |
| Deferred charges and accrued income | 490/1 | €972 | €1,019 | +€47 | +4.8% |
| Total equity and liabilities | 10/49 | €165,956 | €314,796 | +€148,840 | +89.7% |
| Equity | 10/15 | €126,288 | €246,793 | +€120,504 | +95.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €123,788 | €244,293 | +€120,504 | +97.3% |
| Distributable reserves | 133 | €123,788 | €244,293 | +€120,504 | +97.3% |
| Amounts payable | 17/49 | €39,668 | €68,004 | +€28,336 | +71.4% |
| Amounts payable within one year | 42/48 | €39,668 | €68,004 | +€28,336 | +71.4% |
| Trade debts | 44 | €1,398 | €2,211 | +€813 | +58.1% |
| Suppliers | 440/4 | €1,398 | €2,211 | +€813 | +58.1% |
| Taxes, remuneration and social security | 45 | €35,422 | €65,793 | +€30,371 | +85.7% |
| Taxes | 450/3 | €35,422 | €65,793 | +€30,371 | +85.7% |
| Other amounts payable | 47/48 | €2,848 | - | -€2,848 | |
| Non-recurring operating income | 76A | €1,694 | - | -€1,694 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,782 | €5,193 | +€1,411 | +37.3% |
| Other operating charges | 640/8 | €657 | €733 | +€76 | +11.6% |
| Gross operating margin | 9900 | €140,473 | €160,832 | +€20,359 | +14.5% |
| Operating profit (loss) | 9901 | €136,034 | €154,906 | +€18,871 | +13.9% |
| Financial income | 75/76B | - | €2,902 | +€2,902 | |
| Recurring financial income | 75 | - | €2,902 | +€2,902 | |
| Financial charges | 65/66B | €91 | €140 | +€49 | +54.0% |
| Recurring financial charges | 65 | €91 | €140 | +€49 | +54.0% |
| Profit (loss) for the period before taxes | 9903 | €135,943 | €157,668 | +€21,725 | +16.0% |
| Income taxes | 67/77 | €29,500 | €37,163 | +€7,663 | +26.0% |
| Profit (loss) for the period | 9904 | €106,443 | €120,504 | +€14,062 | +13.2% |
| Profit (loss) for the period to be appropriated | 9905 | €106,443 | €120,504 | +€14,062 | +13.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.